Hodgson Russ tax attorney Timothy P. Noonan authors "Noonan’s Notes,” a monthly column in Tax Analysts' Tax Notes State. Over the past two decades, he has authored hundreds of articles in Tax Notes and other national SALT publications. Below is an archive of his articles, organized by topic.
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On Thursday, November 13, 2025, the New York State Bar Association’s Tax Section put together a one-hour panel event focused on discussing the “Practice and Procedure” of adjudicating tax disputes in New York. We listened in and thought you’d like to hear about it!
Edward Zelinsky, a Connecticut resident and professor at the Benjamin N. Cardozo School of Law in New York City, recently added another chapter to his New York tax chronicles, once again challenging New York’s convenience of the employer rule. Professor Zelinsky lost his previous battle with New York, Zelinsky v. Tax Appeals Tribunal, 1 N.Y.3d 85 (2003), cert. denied, 541 U.S. 1009 (2004), but this one has a bit of a different twist, as outlined in his 2019 and 2020 petitions for a hearing with the Division.
